174 research outputs found
PENGARUH DOSIS DOLOMIT DAN MACAM BAHAN
Kebutuhan kedelai di Indonesia setiap tahun semakin meningkat hal tersebut tidak di imbangi dengan produktivitas kedelai yang semakin menurun. Penyediaan
benih yang unggul diperlukan mengingat minimnya penyediaan benih bermutu tinggi. Usaha mengatasi permasalahan tersebut dapat dilakukan salah satunya
dengan penyediaan benih kedelai yang memiliki mutu tinggi yang mampu tumbuh baik dengan cara pemberian dosis dolomit dan macam bahan organik yang
tepat. Penelitian dengan tujuan untuk mendapatkan dosis dolomit dan macam bahan organik yang berpengaruh terbaik terhadap pertumbuhan, hasil dan kualitas
benih kedelai. Penelitian menggunakan rancangan acak kelompok dengan tiga ulangan. Faktor pertama adalah dosis dolomit : 0, 4, 8, 12 gram. Faktor kedua
adalah macam bahan organik pupuk kompos, pupuk kandang dan bokashi. Data hasil penelitian dianalisis dengan analisis sidik ragam dan uji jarak berganda
duncan (α, 5%). Hasil penelitian menunjukkan terdapat interaksi antara dosis dolomit dan macam bahan organik pada beberapa parameter hasil tanaman
kedelai. Perlakuan dolomit menunjukan hasil yang terbaik pada dosis 8 gram (D2) ditunjukan pada parameter 100 biji per tanaman yaitu 8,87 gram, daya
kecambah benih 82,56 % . Sedangkan perlakuan bokashi menunjukan hasil paling baik ditunjukan pada parameter tinggi tanaman yaitu 37,38 cm dan jumlah
daun 38,41 helai
SIGIT : an information system for integral approach of land management : an LADM implementation in Honduras and Guatemala
In a new and integral land management approach in four municipalities in Honduras and Guatemala the Land Administration Domain Model has been used as a tool in support to system development for land administration. A pilot implementation for municipal information infrastructure in four municipalities (Puerto Cortes, Omoa and Tela in Honduras and Puerto Barrios in Guatemala) should test improved management of geographic information. Data should be published on the web for web access by citizens, a one stop shop has been introduced, and integration of data at different levels avoids data duplication. Very important impact of improved access is in building trust by more transparency. New work procedures have been defined and implemented and the information system SIGIT (Sistema de Información Gestión Integral de Tierras) has been designed and implemented supporting these concepts. Apart from forming the basis for sustainable land transactions and land use planning, the SIGIT can be supportive to a situation where all citizens in a municipality pay the land tax and where land-possession can be converted to legal land ownership. SIGIT operates as a one-stop shop at the municipal side. The design of SIGIT is based upon the Land Administration Domain Model ISO 19152 to manage the cadastre and land use planning data from this point of view. To meet the requirements additions to the LADM were designed. The LADM additions to implement SIGIT in Honduras and Guatemala are necessary to store extra information about spatial zones, parcels and buildings as required by the municipalities during development. Furthermore, the information regarding building and operation permits, with their respective user-defined spatial and administrative rules, were out of scope of LADM. Therefore, the corresponding additions were necessary as well. The paper provides an overview of the SIGIT goals and requirements, the design and development. Within this context the focus is to the use of the LADM and its modifications for SIGIT development and a short evaluation of the LADM as a tool for development
PENGARUH KONSENTRASI DAN WAKTU APLIKASI Natrium Klorida (NaCl) TERHADAP HASIL DAN MUTU CABAI MERAH (Capsicum annum L.)
Chili (Capsicum annum L.) is one of the horticultural plants needed by the community as a complement to cooking and medicine. Every 100 grams of fresh chili fruit contains about 0.1-1.5% capsaici
Determinants Of CGPI Score
The objective of this research is to find out the influence of firm size, profitability, leverage, growth, regulation factor and unqualified audit opinion toward Corporate Governance Perception Index (CGPI) score. There are 94 samples of data used in this study. The sample size is obtained from companies that are listed in CGPI and Indonesian Stock Exchange (IDX) during 2007 – 2012. The result from this study shows that firm size and profitability and unqualified audit opinion have positive significance influence to corporate governance perception index (CGPI) score. Meanwhile, leverage, growth and regulation factor have positive insignificance influence to corporate governance perception index (CGPI) score
Combating Corruption Relates Money Laundering Activities in Indonesia: A Hope and Reality
Corruption in Indonesia has become a culture and systemic so that it could not be eradicated in the short period of time. As corruption is closely related to money laundering activities, it is not impossible that combating corruption also means combating money laun-dering activities. PPATK (Pusat Pengkajian dan Analisis Transaksi Keuangan) as the Indone-sia’s FIU (Financial Intelligence Unit) has hard works to reveal those money laundering and corruptions activities. Beside its obstacles, PPATK also has challenges in the future. This arti-cle presents a study which discusses Indonesian cases in relations to money laundering and corruption, as well as the challenges that will be faced by PPATK as the Financial Intelli-gence Unit in combating money laundering activities.Keywords: corruption, money laundering, PPATK, FI
THE SECOND GENERATION DATA MINING TECHNOLOGY AS AN AUDIT TOOL: A CHALLENGE IN COMBATING MONEY LAUNDERING
The Comparison Study of Accounting Standards: Implementation On Phar-maceutical Company
Difference on characteristics in various countries will influence the implementation of accounting standard. Such conditions may include economic, social, cultural, and political condi-tions. As there are differences of accounting standard between one country and another, there also will be dissimilarities of financial reporting disclosure. Consequently, different accounting standard implementation will cause barriers to the users of financial report from a company, par-ticularly multinational enterprises, in foreign country. This article will analyse some differences in some posts as the result of unalike implementation of accounting standard, which will influence the number of rupiahs and dollars presented in the financial report. The samples of the research are four well-known pharmacy companies from four different countries namely Boehringer Ingel-heim in Germany, Pfizer in United States of America, CSL Ltd. in Australia, and PT. Kalbe Farma Tbk. in Indonesia. Those samples represent the implementation of four different reporting standard i.e. HGB (Handelsgesetzbuch), US GAAP, IFRS, and PSAK. Furthermore, this study will discuss the possibility of implementing harmonization as the consequence of difficulties faced by the users of financial report in comparing company performance caused by dissimilarities of ac-counting standard in those countries.
Keywords: Accounting Standard, HGB, US GAAP, IFRS, PSA
SINERGI ANTARA GOOD CORPORATE GOVERNANCE DAN SUMBER DAYA MANUSIA YANG BERKUALITAS DALAM MEMINIMALISIR DAN PENCEGAHAN FRAUD DALAM SUATU ORGANISASI
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